2023年10月1日 · Audit Risk Assessment. The identification and assessment of risks of material misstatement are at the core of every audit, particularly obtaining an understanding of the entity’s system of internal control and assessing control risk. Performing an appropriate risk assessment enables the auditor to design and perform responsive procedures.

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2023年9月30日 · Deficiencies in the auditor’s risk assessment procedures are a common issue identified by practice monitoring programs in the United States and worldwide. In 2020 U.S. peer reviews, the currently effective AU-C section 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement , was the leading source ...

AICPA® & CIMA® is the most influential body of accountants and finance experts in the world, with 689,000 members, students and engaged professionals globally. We advocate for the profession, the public interest and business sustainability.

Tailored risk assessments can enhance your audit's effectiveness. A new risk assessment guide helps auditors identify and assess the risks of material misstatements and allows them to scale their approach depending on the entity’s complexity.

One central location to access the standards and statements that the AICPA develops, issues, and enforces. Standards and statements include:

Enhance audit quality and ensure compliance with SAS No. 145, the risk assessment standard, which became effective for audits of financial statements for periods ending on or after December 15, 2023, and learn the ins and outs of AU-C section 315.

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“The auditor’s risk assessment drives almost every part of the audit. As a result, the evaluation of risks sits at the core of audit quality,” said AICPA Chief Auditor Jennifer Burns, CPA. “SAS No. 145 supports the performance of quality audits by providing additional clarity and guidance in identifying and evaluating risks of material ...

Although SAS No. 145 does not fundamentally change the key concepts underpinning audit risk, it does clarify and enhance certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and therefore enhance audit quality. Enhancements. SAS No. 145, for example, enhances the following: